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| tax law textbook: Introduction to Taxation William D. Popkin, 2008 |
| tax law textbook: Tax Law Design and Drafting: Mr. Victor Thuronyi, 1996-08-23 Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax. |
| tax law textbook: Taxation Michael A. Livingston, David S. Gamage, 2010 This publication differs from most existing tax casebooks the following ways: The book includes complete chapters on business, international, and estate and gift taxation, three areas of substantial importance that are historically left out of the basic tax course. The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems--Using the Sources, Law and Planning, and Politics and Policy--which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation. The book emphasizes current concerns in tax law and policy, issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the classic cases that are the backbone of any tax book. The text consists of twelve chapters, each containing all of the types of problems described above and concluding with an in-depth, take-home problem that may be used either as the basis for in-class discussion or as a graded written assignment. The book is accompanied by a comprehensive Teacher's Manual (available only to professors) that contains detailed answers for every question posed in the text, together with suggestions for discussion and debate topics. |
| tax law textbook: Corporate Tax Law Peter Harris, 2013-03-07 A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice. |
| tax law textbook: Exploring the Nexus Doctrine In International Tax Law Ajit Kumar Singh, 2021-05-14 In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine. |
| tax law textbook: The Public International Law of Taxation Asif H. Qureshi, Ajay Kumar, 2019-05-22 The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally. |
| tax law textbook: The Oxford Introductions to U.S. Law Edward McCaffery, 2012-01-02 In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward McCaffery offers a very sophisticated yet clear explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system. Professor McCaffery describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the consequences of tax policy on individuals, he also considers important possible alternatives for income taxation in the U.S. The Oxford Introductions to U.S. Law: Income Tax Law sets forth the 'who,' 'what,' 'when,' and 'why' of income tax law and describes the essential concepts of the field in a clear and concise manner that helps students and non-experts increase their understanding of the policies behind modern tax law and the ways in which these policies affect different types of individuals. |
| tax law textbook: State Taxation Jerome R. Hellerstein, Walter Hellerstein, Andrew D. Appleby, 2024 |
| tax law textbook: Taxation of Crypto Assets Niklas Schmidt, Jack Bernstein, Stefan Richter, Lisa Zarlenga, 2020-11-27 The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions. |
| tax law textbook: Principles of Canadian Income Tax Law Jinyan Li, Joanne E. Magee, J. Scott Wilkie, 2017 |
| tax law textbook: European Union Corporate Tax Law Christiana HJI Panayi, 2013-05-09 How do the tax implications of European integration affect companies' cross-border movements and investment strategies? |
| tax law textbook: Hybrid Financial Instruments in International Tax Law Jakob Bundgaard, 2016-11-15 Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered. Advocating for a broader scope of application of HFIs as part of the financing of companies in Europe alongside traditional sources of debt and equity financing, the book addresses such issues and topics as the following: • problems associated with the debt-equity distinction in international tax law; • cross-border tax arbitrage and linking rules; • drivers behind the use and design of HFIs; • tax law impact of perpetual and super maturity debt instruments, profit participating loans, convertible bonds, mandatory convertible bonds, contingent convertibles, preference shares and warrant loans on HFIs; • financial accounting treatment; • administrative guidance; • influence of the TFEU on Member States’ approaches to classification of HFIs; • interpretation of the Parent-Subsidiary Directive by the European Court of Justice; • applicability of the OECD Model Tax Convention; and • implications of the OECD Base Erosion and Profit Shifting (BEPS) project. Throughout this book, the analysis draws upon preparatory works, case law, and legal theory in English, German, and the Scandinavian languages. In conclusion, the author considers tax policy issues, and identifies and outlines possible high-level solutions. Actual or potential users of HFIs will greatly appreciate the clarity and insight offered here into the capacity and tax implications of HFIs. The book not only examines whether existing legislation is sufficient to handle the issues raised by international HFIs, but also provides an in-depth analysis of the interaction between corporate financing and tax law in the light of today’s financial innovation. Corporate executives and their counsel will find it indispensable in the international taxation landscape that is currently coming into view, and academics and policymakers will hugely augment their understanding of a complex and constantly changing area of tax law. |
| tax law textbook: Schwarz on Tax Treaties Jonathan Schwarz, 2021-09-28 Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the 'Danish beneficial ownership cases'); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King's College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers' Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who's Who Legal, UK Bar for his 'brilliant' handling of cross-border tax problems. In Chambers Guide, he is identified as 'the double tax guru' with 'extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer'. |
| tax law textbook: Introduction to United States International Taxation Paul R. McDaniel, James R. Repetti, Diane M. Ring, 2014 This book provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. It sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. |
| tax law textbook: Legal Interpretation of Tax Law Robert F. van Brederode, Richard E. Krever, 2017 Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines. |
| tax law textbook: European Tax Law B. J. M. Terra, Peter Jacob Wattèl, 2012 This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011. |
| tax law textbook: International Tax Policy Tsilly Dagan, 2018 Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just. |
| tax law textbook: Federal Taxation of Trusts, Grantors, and Beneficiaries John L. Peschel, Edward D. Spurgeon, 1978 |
| tax law textbook: Low-income Housing Tax Credit Handbook , 2021 'Low-Income Housing Tax Credit Handbook' provides definitive guidance through the complex body of laws, regulations, and judicial decisions concerning the low-income housing credit (LIHC)-- |
| tax law textbook: Understanding Corporate Taxation Leandra Lederman, Emily Cauble, 2025 This clearly written treatise is designed to make the complex subject of corporate taxation very accessible. It uses straightforward language, charts, checklists, diagrams, and numerous examples to aid readers' comprehension and retention of the material. Understanding Corporate Taxation also includes discussion of relevant cases. It is designed to supplement any corporate tax casebook or to be used on its own. This fifth edition is fully updated for the Inflation Reduction Act of 2022's excise tax on stock buybacks and the new corporate alternative minimum tax (the CAMT) contained in the Act. This edition also contains additional diagrams. The book starts with an introductory chapter that discusses the choice of business form; details the idea that corporate profits generally are subject to double taxation (once at the corporate level and again at the shareholder level); introduces the Qualified Business Income deduction; and discusses the basics of anti-abuse rules, such as the step-transaction doctrine. Those anti-abuse rules are explored in more detail in a later chapter, as are proposals to partially or fully eliminate double taxation. In addition, a chapter addresses the taxation of S corporations, which are taxed under a single-tax paradigm. That chapter also discusses the Qualified Business Income deduction, including numerous examples. Similar to most corporate tax casebooks, the bulk of the book is organized using a cradle-to-grave approach that traces the life cycle of a corporation, beginning with formation and capitalization and ending with liquidation of the corporation. Between those chapters, the book discusses operational issues, including the capital structure of a corporation, distributions of cash or property, stock redemptions, and stock dividends. After corporate liquidations, the book explores more advanced topics, such as taxable stock or asset acquisitions; non-taxable corporate reorganizations and divisions; the carryover of tax attributes (such as net operating losses) following certain non-recognition transactions; and the treatment of corporate tax shelters. Throughout, the book uses specific examples, diagrams of transactions, summary charts, and checklists to clarify and distill key points. |
| tax law textbook: Comparative Tax Law Victor Thuronyi, Kim Brooks, Borbala Kolozs, 2016-09-06 Although the details of tax law are literally endless--differing not only from jurisdiction to jurisdiction but also from day-to-day--structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): general anti-avoidance rules; court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; statutory interpretation; inflation adjustment rules and the allowance for corporate equity; value added tax systems; concepts such as tax, capital gain, tax avoidance, and partnership; corporate-shareholder tax systems; the relationship between tax and financial accounting; taxation of investment income; tax authorities' ability to obtain and process information about taxpayers; and systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors' clear identification of the underlying patterns and fundamental structures that all tax systems have in common--as well as where the differences lie--guides the reader and offers resources for further research. |
| tax law textbook: Davies Principles of Tax Law Geoffrey Morse, Sandra Eden, F. R. Davies, 2020 |
| tax law textbook: Federal Taxation of Income, Estates, and Gifts Boris I. Bittker, Lawrence Lokken, 1999 Vol. 3 reissued in 2024 in two volumes. |
| tax law textbook: Federal Income Taxation Daniel L. Simmons, Martin J. McMahon, Bradley T. Borden, Dennis J. Ventry, 2017 Hardbound - New, hardbound print book. |
| tax law textbook: Fundamentals of Taxation Pasquale Pistone, 2019 |
| tax law textbook: Estate Planning Law and Taxation David Westfall, 2001 |
| tax law textbook: The Fundamentals of Canadian Income Tax Vern Krishna, 1986-01-01 |
| tax law textbook: Cracking the Code Peter Eric Hendrickson, 2003-07 A detailed history and analysis of the actual statutes behind the Internal Revenue Code revealing the surprisingly limited reach of the American income tax. |
| tax law textbook: International Law of Taxation Peter Hongler, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these. |
| tax law textbook: Proportionality and Fair Taxation J.D. Rolim, 2017 This article is a summary of the findings of the book Proportionality and Fair Taxation published in 2014, in which the author investigated the role of the proportionality principle coupled with the standard of reasonableness in assessing specific tax issues and the overall fairness of particular taxes and tax systems. Among those issues, the author points out equality and non-discrimination, retrospective taxation, tax penalties and sanctions, specific and general anti-avoidance rules, as well as the application of proportionality in tandem with reasonableness in double taxation conventions, human rights and tax related rules of international trade. |
| tax law textbook: Canadian Income Tax Law David Duff, 2021 |
| tax law textbook: Federal Tax Handbook 2002 Research Institute of America, inc, 2001-11 |
| tax law textbook: Taxation Law & Accounts-I Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2020-07-01 About the Book Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers |
| tax law textbook: Income Tax Law and Accounts AY 2020-21 Dr. H.C. Mehrotra, Dr. S.P. Goyal, 2020-07-16 Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. Questions from latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers. A unique feature of the revised edition is that Section-wise Index has been incorporated. |
| tax law textbook: Compendium of Tax Law and Jurisprudence Jose C. Vitug, 1984 |
| tax law textbook: Davies Principles of Tax Law David W. Williams, Geoffrey Morse, 2000 This revenue textbook seeks to make tax law understandable by demystifying the jargon, and should be useful to undergraduates, teachers of tax law and practitioners needing a simple guide to the subject. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied. |
| tax law textbook: Taxmann's Principles of Taxation Laws – Amended & updated student-oriented book to interpret, explain & illustrate the provisions of the Income Tax Act along with Case Laws [Finance Act 2023] Dr. Neha Pathakji, 2023-08-19 This book is a comprehensive & authentic textbook on 'Taxation Laws' as amended by the Finance Act 2023. This book aims to represent an impressive and judicious blending of the provisions of Income Tax & judicial decisions. The text is interspersed with interpretations, explanations & illustrations to help the reader assimilate the provisions better. This book aims to fulfil the requirement of students for LL.B., LL.M. & other professional courses The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023 and updated till April 2023. This book is authored by Neha Pathakji, with the following noteworthy features: • [Conceptual Foundation & Interpretation] of the Income-tax Law o Each Chapter Starts with an Introduction that outlines the foundational concepts • [Detailed Discussion on Legal Aspects of Income-tax Act Provisions] to appreciate tax controversies and disputes from a law perspective • [Landmark Rulings & Lucid Examples of Case Laws] has been incorporated into this book • [Lucid & Straightforward Style of Presentation] The provisions of the law are presented in a lucid and straightforward style • [Flow Charts] are provided in this book for ease in understanding complex provisions • [Zero-Error] The book follows the six-sigma approach to achieve the benchmark of 'zero-error' The detailed contents of the book are as follows: • Introduction to the Income-tax Act and Basic Concepts • Concept of Income • Interpretation of Taxing Statutes • Income Exempt from Tax • Residential Status of Scope of Total Income • Income from Salary • Income from House Property • Profits and Gains of Business or Profession • Capital Gains • Income from Other Sources • Income of Other Persons Included in Assessee's Total Income • Aggregation of Income, Set-off and Carry Forward of Losses • Deductions from Gross Total Income • Agriculture Income and Tax Liability • Charitable Trusts and Religious Institutions • Dividend • Double Taxation Relief • Assessment of Individual • Liability in Special Cases • Income-tax Authorities • Procedure for Assessment • Interest, Penalties, Offences and Prosecution • Appeals and Revisions • Advance Rulings • Deduction of Tax at Source • Advance Payment of Tax • Collection and Recovery of Tax • Refunds • Tax Implications of Business Re-organisation • Tax Planning, Tax Evasion and Tax Avoidance |
| tax law textbook: Tax Law Thabo Legwaila, Annet Wanyana Oguttu, Elzette Muller, R. C. Williams, Cornelius Louw, Peter Surtees, 2024 Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation. Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject.--Publisher's description. |
| tax law textbook: Hand-Book of Income Tax Law & Practice: With an Index to the Acts of Parliament - 1842 to the Present Time Charles Senior, 2018-02 This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. |
| tax law textbook: New York State Sales and Use Tax Law and Regulations: As of January 1, 2009 Cch State Tax Law Editors, 2009-02 New York State Sales and Use Tax Law and Regulations serves as a comprehensive resource for all those who work with sales and use tax issues in New York. It is a great companion to CCH's Guidebook to New York Taxes, providing full text of the New York State tax laws concerning sales and use taxes--Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions--Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2009. |
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May 27, 2025 · You can access your personal tax records online or by mail, including transcripts of past tax returns, tax account information, wage and income statements, and verification of non …
File your federal tax return for free with IRS Direct File
Feb 27, 2025 · You can file your federal taxes online securely, easily and for free directly with the IRS using Direct File. The web-based service offers guided help in English and Spanish to …
IRS: Free File provides quick and easy way to file taxes
Mar 25, 2025 · IRS Free File lets qualified taxpayers get free tax preparation, free electronic filing and free direct deposit of their federal tax refund, if they’re owed one, using guided tax …
File your taxes for free | Internal Revenue Service
May 29, 2025 · Prepare and file your federal income tax return online for free. File at an IRS partner site with the IRS Free File Program or use Free File Fillable Forms. It's safe, easy and …
Helping people understand and meet their tax responsibilities
IRS offers options to file your taxes for free. New IRS forms make completing, filing and processing forms easier and more accurate. Pay your taxes. Get your refund status. Find IRS …
Online account for individuals | Internal Revenue Service
4 days ago · Sign in or create an online account. Review the amount you owe, balance for each tax year, payment history, tax records and more.
IRS Free File: Do your taxes for free | Internal Revenue Service
May 5, 2025 · IRS Free File lets qualified taxpayers prepare and file federal income tax returns online using guided tax preparation software. It’s safe, easy and no cost to you. Those who …
IRS Free File | Internal Revenue Service - IRS tax forms
Any state tax preparation or non-qualifying fees must be disclosed on the trusted partner’s IRS Free File landing page. Important Note: A state tax return is not required to receive a free …
Filing - Internal Revenue Service
Jan 16, 2025 · Find guidance for filing personal income taxes and tax information for businesses, charities and nonprofits, international filers and others.
File your tax return - Internal Revenue Service
Tax professional - Choose an IRS-approved tax professional. Paper forms - You can file with paper forms and mail them to the IRS. If you have wages, file Form 1040, U.S. Individual …
Let us help you - Internal Revenue Service
Jun 3, 2025 · Get free tax help from the IRS. File your taxes, get help preparing your return, help yourself with our online tools, find your local office – or call us. We’re here to help.
IRS.gov has answers to taxpayer questions
Jan 23, 2025 · As people prepare to file their 2024 tax return, the IRS reminds taxpayers they can find answers to their tax questions from the comfort of their home using IRS online tools and …
Federal income tax rates and brackets | Internal Revenue Service
Find the 2025 tax rates (for money you earn in 2025). See current federal tax brackets and rates based on your income and filing status.
IRS Direct File for free | Internal Revenue Service
Prepare and file your federal taxes online directly with the IRS. It’s always free, easy to use, accurate and secure. Sign in to IRS Direct File. Have an IRS online account? Use the same …
How to file your taxes: Step by step | Internal Revenue Service
May 5, 2025 · Get step-by-step guidance and resources to help you file a timely, accurate federal income tax return.
Information about federal taxes - Internal Revenue Service
May 29, 2025 · If English is your preferred language, this page will help you navigate IRS.gov and find the tax information you need so you can pay your taxes.
Payments - Internal Revenue Service
5 days ago · Pay your tax balance due, estimated payments or part of a payment plan. Penalties and interest will continue to grow until you pay the full balance. Pay from your bank account
Check if you need to file a tax return | Internal Revenue Service
May 6, 2025 · Find out if you have to file a federal income tax return and why it may pay you to file even if you don’t have to.
IRS Direct File and Free File can save taxpayers money
Mar 13, 2025 · IRS Free File is a fast, safe and free way to file federal tax returns online. Each IRS Free File partner sets its own eligibility standards generally based on income, age and state …
Individual tax filing - Internal Revenue Service
Apr 15, 2025 · Filing your Form 1040 federal income tax return. April 15, 2025 is the deadline to file and pay taxes. File your taxes for free online with IRS Direct File or IRS Free File. Or file in …
Get your tax records and transcripts | Internal Revenue Service
May 27, 2025 · You can access your personal tax records online or by mail, including transcripts of past tax returns, tax account information, wage and income statements, and verification of …
File your federal tax return for free with IRS Direct File
Feb 27, 2025 · You can file your federal taxes online securely, easily and for free directly with the IRS using Direct File. The web-based service offers guided help in English and Spanish to …
IRS: Free File provides quick and easy way to file taxes
Mar 25, 2025 · IRS Free File lets qualified taxpayers get free tax preparation, free electronic filing and free direct deposit of their federal tax refund, if they’re owed one, using guided tax …
